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Michigan Governor Signs Bills Extending State, Local Tax Deadlines

Dated Apr. 23, 2021

SUMMARY BY TAX ANALYSTS

Michigan Gov. Gretchen Whitmer (D) announced that she has signed two bills that officially extend to May 17 the filing and payment deadlines — without penalty or interest — for state and city 2020 income tax returns in order to match relief granted by the IRS; the Department of Treasury had announced the state extension in March.

Gov. Whitmer Signs Bipartisan Bills Extending State and City Income Tax Return Payment Deadlines to May 17, 2021

April 22, 2021

LANSING, Mich. — Today, Governor Whitmer signed two bipartisan state House bills that will update state and city income tax filing and payment deadlines.

“I'm happy to sign both of these bipartisan bills that give Michiganders more time on their income taxes,” said Governor Whitmer. “This has been a challenging time for both individuals and businesses. Moving these tax deadlines to align with changes at the federal level is simply the right thing to do, giving everyone a bit of a buffer and peace of mind as we navigate these extraordinary times.”

House Bill 4569 amends the Uniform City Income Tax Ordinance to extend the April 15 or April 30 city income tax return or payment deadlines given the Internal Revenue Service's extension of the federal income tax filing or payment deadline. Within the tax year, the new deadline will follow the IRS or 15 days after, whichever is applicable for the city administering the income tax. Taxpayers will not be subject to interest and penalties during city income tax deadline extension periods.

This bill was sponsored by state Rep. Andrew Beeler (R‐Fort Gratiot) and state Rep. Matt Hall (R‐Emmett Township).

House Bill 4571 codifies the state income tax deadline from April 15, 2021, to May 17, 2021. In addition, if the IRS again extends the federal income tax filing and payment due date for the 2020 tax year, the state income tax deadline will also be automatically extended to match the federal income tax deadline. Taxpayers will not be subject to interest and penalties during state income tax deadline extension periods.

This bill was sponsored by state Rep. Tenisha Yancey (D‐Harper Woods) and state Rep. Matt Hall (R‐Emmett Township).

On March 19, Gov. Gretchen Whitmer secured bipartisan support to give Michiganders more time to file their state income tax returns. Changes to city income tax deadlines required state legislation.

Governor Whitmer attached a signing letter to HB 4569, noting a constitutional problem with automatically extending the city income tax deadline in future years. The problem does not affect this year's deadline extension.

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